This is a very good reliance defense against the
IRS if they decide to prosecute you under 26 U.S.C. §7203 for “Willful
Failure to File”. The IRS will look very bad in front of a jury
because they have no way to respond to a statement such as this and
will typically refuse to respond and not give you the help you are asking
for, which violates their Taxpayer Rights statement above. They
have a responsibility to help taxpayers understand how they can legally
assess themselves for and pay the correct amount of tax without violating
their constitutional rights, and quite frankly, those two requirements
can’t be simultaneously fulfilled as the current tax system is implemented.

When trial comes up for “Willful failure to file”,
all you have to do is tell the jury:

“I asked for time because I wanted help. They
wouldn’t give me the help I needed. I’d file and pay right now
if they would help me and show me how I can file without either
committing a a crime, misrepresenting my status on a government
form, or committing perjury under penalty of perjury.”

“No penalty shall be imposed under this part with
respect to any failure if it is shown that such failure is due to reasonable
cause and not to willful neglect.”

Keep in mind that under the statute of limitations
imposed by
26 U.S.C. §6501, if you are not filing returns, there is NO statute of limitation
for litigating payment or refund of taxes for the following conditions: